With solid foundations dating from the 12th century, this multi-faceted place, transformed through the ages, will surely have touched you near or far.
This project, with a strong eco-responsible orientation, will help revitalize and diversify the tourist offer in this region. An enchanting place at the gates of the city, accessible to all.
Thanks to the opening of the capital of our company, we give you the opportunity to invest in a concrete project with multiple benefits.
You buy shares of the company
Tax deduction (see detail below, french residents only)
Recovery of the investment after 5 years at the value of the shares at the time of sale
AND ABOVE ALL A HUMAN ADVENTURE
An exclusive from Corrèze and the first domain in France to offer this set of activities.
What is the tax cut?
The madelin tax reduction or IR-PME is a tax device allowing to benefit from an income tax reduction for subscriptions to the share capital of SMEs.
Who can benefit ?
Any natural person, domiciled for tax purposes in France, who subscribes to the share capital of an unlisted SME can benefit from this tax reduction. To do this, the subscription must be made in cash (subscriptions in kind are excluded from the mechanism), that is to say it takes the form of a cash payment.
To what extent?
The tax reduction is calculated on the basis of a calendar year, by applying a rate of 18% to the amount of payments made. For all subscriptions made from August 10, 2020 until December 31, 2020, the tax reduction rate is increased to 25% by the decree of August 7, 2020.
The payments retained, for a calendar year, for the calculation of the tax reduction are capped as follows:
100,000 € for married or civil partnership couples with joint taxation;
€ 50,000 for people taxed alone.
For a payment made within the limits of the ceilings below, the tax reduction applies for the year during which the payment is made. For a payment above the ceiling, the fraction of the payment exceeding the ceiling also gives entitlement to the tax reduction, calculated under the same conditions, over the following four years.
Is the tax reduction limited?
An annual cap on tax benefits is applicable to each taxpayer. The total of the tax advantages (deductions, reductions and cumulative tax credits) cannot exceed € 10,000 per year.
In the event that the amount of the tax reduction is greater than the amount of tax, the latter is reduced to € 0. The portion of the tax reduction that cannot be charged due to this cap is neither refundable nor carry-forward.
Can it be questioned?
To benefit from this tax reduction, the person making the payment must undertake to keep the securities subscribed for for five years (December 31 of the fifth year following that during which the subscription was made). The profit is also subordinated to the absence of reimbursement of the contributions for 10 years (December 31 of the tenth year following that during which the subscription was made).
If one of these two conditions is not met, the tax reduction is resumed.
How to apply for the tax reduction?
The taxpayer must request the application of the tax reduction on his annual income tax return. To do this, he must report the total amount of the sums paid for the subscriptions made to the capital of the SME on the additional declaration of income n ° 2042 C (box 7 CF).
The deferral of payments from previous years which exceeded the limit of € 50,000 or € 100,000 should be entered on lines 7CQ, 7 CR, 7 CV and 7 CX.
Examples in figures
A single taxpayer subscribed, on 08/19/2020, to the capital of the castle up to € 10,000. Its payment is fully eligible (below the ceiling of € 50,000). It entitles him to a tax reduction of 25% or € 2,500. In the event of an income tax of € 3,000, he would only have to pay € 500 (after deducting his reduction of € 2,500). If, conversely, his tax due was € 2,000, it would be reduced to € 0 and the benefit of € 500 (reduction of € 2,500 - tax of € 2,000) would be lost.
A married couple subscribed, on 09/08/2020, to the capital of the castle up to € 120,000. Its payment is only eligible, this year, up to the ceiling, ie € 100,000. It entitles him to a tax reduction of 25% or € 25,000. In the event of an income tax of € 28,000, he would only have to pay € 3,000. The following year, the fraction of the payment exceeding the ceiling, ie € 20,000, entitles him to a reduction of 18% (if the increased rate is not extended) or € 3,600.
In 2023, i.e. three years after the capital subscription, if the couple decides to resell their securities, they lose the benefit of the tax reduction and must pay the € 28,600 in benefits obtained which were subordinated to the retention of the securities. until 12/31/2025.